Heading 1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground

9 declarable lines

Heading 1104 covers cereal grains that are otherwise worked, such as hulled, rolled, flaked, pearled, sliced or kibbled, except rice of heading 1006. It also covers cereal germ that is whole, rolled, flaked or ground. The heading splits by process into rolled or flaked grains, other worked grains, and cereal germ, then by grain type such as oats, corn, barley or other cereals.

Products in this heading

Certified organic rolled oats
Regular rolled oats
Flaked barley
Pearled barley
Hulled oats
Kibbled corn
Wheat germ (whole, rolled, flaked or ground)

How to choose the right subheading

Identify the grain: oats, corn (maize), barley or other cereals, because the subheading changes by grain type.
Decide the process: rolled or flaked grains go in the 1104.12 or 1104.19 groups, while hulled, pearled, sliced or kibbled grains go in 1104.22, 1104.23 or 1104.29.
For rolled or flaked oats, check whether the product is certified organic; organic goes in 1104.12.00.10 and other goes in 1104.12.00.90.
Confirm the product is cereal germ, whole, rolled, flaked or ground, which is classified in 1104.30.00.00 rather than as a worked grain.
Exclude rice of heading 1006 and check that the product is not a flour, groat, meal or pellet of heading 1102 or 1103.

Often confused with

Rice, including hulled or milled rice
Heading 1104 excludes rice of heading 1006.
Heading 1006
Cereal flours other than wheat or meslin
Flours are classified in heading 1102, not as worked grains.
Heading 1102
Cereal groats, meal and pellets
Groats, meal and pellets have their own heading.
Heading 1103
Potato flakes, flour, meal and pellets
Potato products are classified in heading 1105.
Heading 1105
Malt, whether or not roasted
Malted grain is classified in heading 1107.
Heading 1107

Frequently asked questions

What is the HTS code for rolled oats?

Rolled or flaked oats are classified under 1104.12.00.90 unless certified organic, which uses 1104.12.00.10; both have a general (MFN) rate of 1.2 cents/kg.

What is the duty on pearled barley?

Pearled barley is classified under 1104.29.10.00 with a general (MFN) rate of 1.2%.

How do I classify cereal germ?

Cereal germ, whole, rolled, flaked or ground, is classified under 1104.30.00.00 with a general (MFN) rate of 4.5%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.